Tax Exemption for Cinematographic Films Used in Television Broadcasts
Republic Act No. 1919, enacted on June 22, 1957, exempts cinematographic films used for television broadcasts from all forms of taxes and customs duties in the Philippines. This exemption overrides any conflicting provisions in existing laws, including the Tariff Act of 1909 and the National Internal Revenue Code. However, if the films are utilized for purposes other than television broadcasts, applicable taxes will be due as per regulations set by the Secretary of Finance. The Act took effect upon its approval and was published in the Official Gazette on October 15, 1957.
Law Information
- Reference Number
- Republic Act No. 1919
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 22, 1957
REPUBLIC ACT NO. 1919
AN ACT EXEMPTING CINEMATOGRAPHIC FILMS TO BE USED IN TELEVISION BROADCASTS FROM THE PAYMENT OF ALL KINDS OF TAXES
SECTION 1. Any provision of the Philippine Tariff Act of 1909, as amended, the National Internal Revenue Code, as amended, and any other law to the contrary notwithstanding, cinematographic films which would be used in television broadcasts shall be exempt from the payment of all kinds of taxes and customs duty: Provided, however, That if said films should in any case be utilized for other purposes, the corresponding tax due thereon becomes due and collectible in accordance with the regulations prescribed by the Secretary of Finance.
SECTION 2. This Act shall take effect upon its approval.
Approved: June 22, 1957
Published in the Official Gazette, Vol. 53, No. 19, p. 6468 on October 15, 1957
Cite This Law
Tax Exemption for Cinematographic Films Used in Television Broadcasts, Republic Act No. 1919, Jun 22, 1957 (Philippines)
Tax Exemption for Cinematographic Films Used in Television Broadcasts, Republic Act No. 1919 (Phil. 1957)
Related Laws
- Tax Exemption on Educational FilmsRepublic Act No. 295 • Jun 16, 1948 • Statutes
- Amendments to the NIRC Re: Percentage TaxRepublic Act No. 588 • Sep 22, 1950 • Statutes
- An Act Amending Republic Act No. 7716, Otherwise Known as the Expanded Value-Added Tax Law and Other Pertinent Provisions of the National Internal Revenue Code, As AmendedRepublic Act No. 8241 • Dec 20, 1996 • Statutes
- Expanded Value-Added Tax (VAT) LawRepublic Act No. 7716 • May 5, 1994 • Statutes
- Amending Act No. 2339Act No. 2622 • Feb 4, 1916 • Statutes
- Amendments to the NIRC Re: Percentage TaxRepublic Act No. 396 • Jun 18, 1949 • Statutes
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law